Description: Panelists at this session of the SOA 2003 Washington, DC Spring Meeting discuss variable annuity reserving issues with respect to statutory, GAAP and tax. Methodologies and the effect of a proposed Standard of Practice are discussed.

Description: In session 132 PD of the New York Annual Meeting panelists discuss the content and status of the draft NAIC Actuarial Guideline ZZZ and the work of the AAA Task Force on Variable Products with Guaranteed Living Benefits. The Black-Scholes option pricing method is also covered. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Presented at May 2002 Spring Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting by insurance enterprises for certain nontraditional, long-duration contracts and for separate accounts. It requires new GAAP reserves for certain variable annuities with guaranteed minimum death benefits 'GMDBs'.

Description: This session at the SOA 2001 Annual Meeting discusses variable annuities with guaranteed living benefits including an overview of the market and risk management practices from the viewpoints of a reinsurer, including hedging options, and a rating agency.

Description: Panelists discuss Securities and Exchange Commission [SEC] and state regulatory developments, variable product sales results, newer product features, why variable products will be successful, and software assistance for the products. From the 1987 Record of Society of Actuaries Vol. 13, No. 4A.

Description: This presentation, session number 7PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago. The panelists discusses current separate account product topics including quantifying the cost of guarantees such as minimum death benefits and minimum living benefits, and equity-indexed product investing and hedging. Discussion from participants is included. From the Record of the Society of Actuaries, Volume 26, No. 3.

Description: From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 The panelists discuss the benefits of hedging variable annuity guarantees, the challenges they face and how they keep score.

Description: 2004 SOA Annual Meeting and Exhibit, New York. In this discussion, panelists looked at the economic cost of guarantees in VA products and explored some of the methods, concentrating on hedging, that companies are using to manage their exposures.

Description: Discusses the ways in which insurers can position themselves in today's annuity marketplace, the market-value-adjusted fixed annuity, and marketing of annuity products through the stock-brokerage channel. From the 1988 Record of Society of Actuaries, Vol. 14, No. 2.

Description: Panelists discuss the risks inherent in common variable and equity-indexed annuity designs, including Guaranteed Minimum Death Benefits [GMDBs]. The effects of changes in interest rates, market level, and implied and actual volatility on economic and accounting results, as well as reinsurance and various kinds of hedging, are discussed. From the 2002 Record of Society of Actuaries, Volume 28, No. 3. Session 121PD of the Boston Annual Meeting.